BRUNCH FOR YOU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BRUNCH FOR YOU
Largest movements
- Receivables within one year +€26,000
new in 2025: €26,000
- Cash +€14,170
up €14,170 (+181%), from €7,820 to €21,991
mainly Trade debts (+€27,830) and Tax, wage and social debts (+€7,120)
- Tangible fixed assets -€800
down €800 (-33.4%), from €2,396 to €1,596
- Trade debts +€27,830
up €27,830 (+608%), from €4,575 to €32,405
- Tax, wage and social debts +€7,120
up €7,120 (+136%), from €5,218 to €12,339
of which Remuneration and social security: +€5,929
- Profit (loss) carried forward +€5,928
up €5,928 (+46.5%), from -€12,757 to -€6,829
- Other debts -€1,752
down €1,752 (-51.2%), from €3,424 to €1,672
- Gross operating margin +€76,859
up €76,859 (+1,289%), from €5,964 to €82,823
- Staff costs +€56,357
up €56,357 (+306%), from €18,395 to €74,752
- Financial charges +€1,022
up €1,022 (+319%), from €321 to €1,343
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,461 | €49,586 | +€39,126 | +374% |
| Fixed assets | 21/28 | €2,396 | €1,596 | -€800 | -33.4% |
| Tangible fixed assets | 22/27 | €2,396 | €1,596 | -€800 | -33.4% |
| Plant, machinery and equipment | 23 | €2,396 | €1,596 | -€800 | -33.4% |
| Current assets | 29/58 | €8,065 | €47,991 | +€39,925 | +495% |
| Amounts receivable within one year | 40/41 | - | €26,000 | +€26,000 | |
| Trade receivables | 40 | - | €26,000 | +€26,000 | |
| Cash at bank and in hand | 54/58 | €7,820 | €21,991 | +€14,170 | +181% |
| Deferred charges and accrued income | 490/1 | €245 | - | -€245 | |
| Total equity and liabilities | 10/49 | €10,461 | €49,586 | +€39,126 | +374% |
| Equity | 10/15 | -€2,757 | €3,171 | +€5,928 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,757 | -€6,829 | +€5,928 | +46.5% |
| Amounts payable | 17/49 | €13,217 | €46,415 | +€33,198 | +251% |
| Amounts payable within one year | 42/48 | €13,217 | €46,415 | +€33,198 | +251% |
| Trade debts | 44 | €4,575 | €32,405 | +€27,830 | +608% |
| Suppliers | 440/4 | €4,575 | €32,405 | +€27,830 | +608% |
| Taxes, remuneration and social security | 45 | €5,218 | €12,339 | +€7,120 | +136% |
| Taxes | 450/3 | €1,108 | €2,300 | +€1,192 | +108% |
| Remuneration and social security | 454/9 | €4,110 | €10,039 | +€5,929 | +144% |
| Other amounts payable | 47/48 | €3,424 | €1,672 | -€1,752 | -51.2% |
| Remuneration, social security and pensions | 62 | €18,395 | €74,752 | +€56,357 | +306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €800 | +€796 | +18,205% |
| Gross operating margin | 9900 | €5,964 | €82,823 | +€76,859 | +1,289% |
| Operating profit (loss) | 9901 | -€12,436 | €7,271 | +€19,707 | |
| Financial charges | 65/66B | €321 | €1,343 | +€1,022 | +319% |
| Recurring financial charges | 65 | €321 | €1,343 | +€1,022 | +319% |
| Profit (loss) for the period before taxes | 9903 | -€12,757 | €5,928 | +€18,684 | |
| Profit (loss) for the period | 9904 | -€12,757 | €5,928 | +€18,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,757 | €5,928 | +€18,684 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.